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"Fair value" accounting as the normative Fisherian phase of accounting
Cardao-Pito, Tiago; Ferreira, João Silva - In: Accounting history review 28 (2018) 3, pp. 149-179
Persistent link: https://www.econbiz.de/10011988200
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The regulation of asset valuation in Germany
Hoffmann, Sebastian; Detzen, Dominic - In: Accounting history : journal of the Accounting History … 18 (2013) 3, pp. 367-389
Persistent link: https://www.econbiz.de/10009790686
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Fair value measurement in financial reporting
Dvořáková, Dana - In: European financial and accounting journal : EFAJ 6 (2011) 1, pp. 60-75
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result … of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fair Value Measurement in May 2011. The … objective of IFRS 13 is to unify the approaches to determining fair value under IFRSs. The aim of this paper is to offer a …
Persistent link: https://www.econbiz.de/10011459957
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The use of fair value and historical cost accounting for investment properties in China
Taplin, Ross; Yuan, Wei; Brown, Alistair - In: Australasian accounting business and finance journal : AABF 8 (2014) 1, pp. 101-113
Persistent link: https://www.econbiz.de/10010520037
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Value relevance of biological assets under IFRS in Asian nations
Thi Phuong Thanh Tran - In: Recent developments in Vietnamese business and finance, (pp. 223-240). 2021
Persistent link: https://www.econbiz.de/10012798678
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Exploring the relevance and reliability of fair value accounting
Fukui, Yoshitaka; Saito, Shizuki - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 181-190
Persistent link: https://www.econbiz.de/10013261781
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Property assets fair value accounting under uncertainty
Tsamis, Anastasios; Liapis, Konstantinos - In: European research studies 17 (2014) 4, pp. 35-54
Persistent link: https://www.econbiz.de/10012003673
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The use of fair value measurement in financial reporting : a literature review
Zamora-Ramírez, Constancio; Morales-Díaz, José - In: Estudios de economía aplicada : revista promovida por … 36 (2018) 2, pp. 489-514
Persistent link: https://www.econbiz.de/10011972789
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"Taking diversity into account" : real effects of accounting measurement on asset allocation
LeQuang, Gaëtan - 2018
Persistent link: https://www.econbiz.de/10012240505
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Use of fair values in impairment testing
Woodward, Caroline - In: The Routledge companion to fair value and financial …, (pp. 385-391). 2007
Persistent link: https://www.econbiz.de/10003515037